Note The City's Empty Homes Tax is separate from the provincial government’s Speculation and Vacancy Tax. If you have an enquiry about the Province's tax, please refer to the Province's website External website, opens in new tab or call 1-833-554-2323.
Vancouver property owners must declare each year – even if you live in your home.
Only one property status declaration is required each year per property.
Note Failure to declare by the deadline will result in your property being deemed vacant and subject to a tax of 1.25% of its assessed taxable value and a $250 by-law ticket for the 2020 reference year.
Note The vacancy tax will increase from 1.25% to 3% for the 2021 vacancy reference year.
Empty Homes Tax due dates
Previous years' unpaid tax added to property tax bill: December 31, 2020
Declaration for 2020: February 2, 2021
Empty Homes Tax payment for 2020: April 16, 2021
Important note Ensure you have paid your by-law fine. Failing to pay the fine may affect your credit rating. If you have disputed your by-law notice, please wait for up to two business days before submitting your late declaration.
Your declaration should take approximately five minutes to complete.
You may give permission for someone to submit your declaration on your behalf. Only one declaration is required per property.
What you will need:
- Your folio number and access code [these can be found on your property tax notices PDF file (100 KB)]
- Additional information, such as tenant names, court order number, permit number, etc.
Important note Ensure you fulfill the requirements of your property status at the time you declare.
- Instructions (November 2020) PDF file (579 KB)
- 房屋空置稅項下的房屋居住狀態申報說明 (2020 年11月) PDF file (793 KB)
- 房屋空置税项下的房屋居住状态申报说明 (2020 年11月) PDF file (862 KB)
- ਖਾਲੀ ਘਰਾਂ ਤੇ ਟੈਕਸ ਸੰਬੰਧੀ ਪ੍ਰਾਪਰਟੀ ਦੀ ਸਥਿਤੀ ਦਾ ਐਲਾਨ ਭਰਨ ਬਾਰੇ ਹਿਦਾਇਤਾਂ (ਨਵੰਬਰ, 2020) PDF file (613 KB)
- Mga tagubilin para sa deklarasyon ng katayuan ng pabahay (Nobyembre 2020) PDF file (589 KB)
- Hướng dẫn kê khai tình trạng nhà ở (tháng 11 năm 2020) PDF file (661 KB)
Property status declarations will be subject to an audit process, in line with best practices for provincial and federal tax programs. If your property is selected for an audit, you will be asked to provide evidence in support of your declaration.
False declarations will result in fines of up to $10,000 per day of the continuing offense, in addition to payment of the tax.